Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in estate tax due from petitioner in the amount of $32,542.48.
The only issue for decision is whether the estate of Mervin G. Pierpont is entitled to a marital deduction equal to the value of property devised and bequeathed in trust for the benefit of the surviving spouse of decedent, who was given under decedent's will a testamentary power of appointment with...
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